{
  "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-markets-in-financial-instruments-regulations-2017/schedule-4/paragraph-12",
  "json_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-markets-in-financial-instruments-regulations-2017/schedule-4/paragraph-12.json",
  "legislation": "uksi/2017/701",
  "legislation_title": "The Financial Services and Markets Act 2000 (Markets in Financial Instruments) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-markets-in-financial-instruments-regulations-2017",
  "path": "schedule/4/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": "Corporation Tax Act 2010",
  "text": "In section 1158(4) (meaning of “investment trust”) of the Corporation Tax Act 2010 —\n(a) for “Directive 2004/39/EC” substitute “ Directive 2014/65/EU ”; and\n(b) for “Article 4.1(14)” substitute “ Article 4.1.21 ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "2010 c.4: section 1158 was inserted by section 49(2) of the Finance Act 2011 (c.11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/701/schedule/4/paragraph/12",
    "retrieved_at": "2026-10-28T23:10:02.096065+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}